PARASKUMAR PRAHLADBHAI PATEL Vs. STATE OF GUJARAT

JUDGEMENT

(1.) Rule. Learned APP waives service of notice of Rule on behalf of respondent-State.

(2.) By way of the present application under Sec. 438 of the Code of Criminal Procedure, 1973, the applicant accused has prayed to release him on anticipatory bail in case of his arrest in connection with the File No.CCST/STO/FSU-11/ Paras Patel/2020-21/B.30 for the offenses punishable under Ss. 132 of the Gujarat Goods and Services Tax Act, 2017.

(3.) Learned advocate for the applicant submits that the nature of allegations are such for which custodial interrogation at this stage is not necessary. Besides, the applicant is available during the course of investigation and will not flee from justice. In view of the above, the applicant may be granted anticipatory bail.